- General charges of the electrical system are included in the VAT taxable base.
- Electricity bills include costs for sales services, network services, and indirect taxes, as well as general charges for the electrical system.
- These charges cover costs for activities of general interest, such as renewable energy support and nuclear plant dismantling.
- The Court of Cassation ruled that these charges are contractual fees, not taxes, and should be included in the VAT base.
- A company challenged the inclusion of these charges in the VAT base, claiming they were taxes and should be excluded.
- The court emphasized that the charges are part of the contractual fees for electricity supply.
- EU Directive 112/2006 requires taxes and charges to be included in the VAT base, except for VAT itself.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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